Contemporary Conditions for the Evolution of Accounting in Financial Reporting

Mariusz Tomczyk

doi:10.31031/SIAM.2024.04.000587

War Studies Academy

PL EN

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Title

Contemporary Conditions for the Evolution of Accounting in Financial Reporting

Authors

Mariusz Tomczyk (WZiD) ^{[ 1 ][ 6.6 ][ P ]}

^{[ 1 ]} Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | ^{[ P ]} employee

Scientific discipline (Law 2.0)

[6.6] Management and quality studies

Year of publication

2024

Published in

Strategies In Accounting & Management

Journal year: 2024 | Journal volume: Vol. 4 | Journal number: Issue 3

Article type

scientific article

Publication language

english

Keywords

PL

Ekonomia
Finanse
Gospodarka
Prawo finansowe
Rachunkowość podatkowa
Sprawozdawczość finansowa

Abstract

EN Accounting is a type of record-keeping system. It involves collecting, classifying, presenting and interpreting financial data regarding the business activities of a given entity. Accounting provides information about the financial condition of a given enterprise - it allows for determining its financial result, and at the same time it is necessary for the entrepreneur to fulfill the obligations imposed on him by the state: paying taxes, recording sales subject to VAT, etc. For these reasons, accounting is obligatory and regulated by law.

Date of online publication

23.01.2024

Pages (from - to)

1 - 3

DOI

10.31031/SIAM.2024.04.000587

License type

CC BY (attribution alone)

Open Access Mode

open journal

Open Access Text Version

final published version